To promote the sustainable and healthy development of the motor vehicle industry, strengthen the production consistency management of motor vehicle production enterprises and products; optimize taxation services, improve the efficiency of vehicle purchase tax collection and management; standardize the electronic information reporting and submission of vehicle certification for motor vehicle manufacturing enterprises, national taxation The Directorate-General of the Ministry of Industry, Information Technology and the Ministry of Industry and Information Technology have decided to perfect the vehicle vehicle exemption certificate management information system (hereinafter referred to as the certificate information management system). The relevant matters are hereby notified as follows:
I. Operation and maintenance of "certificate information management system"
According to the requirements of the vehicle production consistency management work and the vehicle purchase tax collection management and taxation service work requirements, the State Administration of Taxation, the Ministry of Industry and Information Technology will jointly entrust the daily management agencies of the certification information to the current â€œcertificate information management system. "Software is improved and upgraded. The upgraded certificate system will add functions such as vehicle configuration information reporting to facilitate industry management and tax collection and management.
(1) The daily management work organization of "Qualification Information Management System"
The State Administration of Taxation and the Ministry of Industry and Information Technology entrust Zhongjiao Vehicle Technical Service Center as the day-to-day management organization for certification information (hereinafter referred to as the working organization), and is responsible for the routine maintenance of the certificate information management system, software upgrade, and use training.
The working organization should effectively strengthen internal management, improve the system, regulate business processes, and strictly follow laws and regulations in order to carry out work; it is necessary to strengthen the construction of a credit system and to be honest and self-discipline; to effectively do a good job in system security and data confidentiality, it is not allowed without permission. The relevant data is used for any other purpose; it is necessary to enhance service awareness, improve work style, solve problems reflected by enterprises, consumers, and management departments in a timely manner and continuously improve service levels.
(B) The new "certification information management system" software upgrade
The working organization shall complete the upgrade of the "certification information management system" by December 31, 2012. The new version of the "certification information management system" should be based on the characteristics of China's domestic and imported motor vehicle vehicles to improve the relevant functions, with the function of reflecting the vehicle configuration information. The working organization shall ensure that the domestic motor vehicle manufacturing enterprises and import motor vehicle manufacturing enterprises in China's offices or general authorized agencies (hereinafter referred to as imported motor vehicle production enterprises) can normally use the system to fill in relevant vehicle information.
The working organization shall complete the training of software use of the aforementioned motor vehicle manufacturing enterprises by April 1, 2013. Domestic motor vehicle manufacturing enterprises and imported motor vehicle manufacturing enterprises that have been registered in the working organization (hereinafter referred to as motor vehicle manufacturing enterprises) can pass the work The agency website downloads the new "certificate information management system" for free.
(C) The new "certification information management system" opening time
The new version of the "Certificate Information Management System" will be launched on April 1, 2013. By then, the work organization will no longer receive data from previous versions of the system.
Second, the new version of "certificate information management system" requirements for use
(1) Domestic motor vehicle manufacturers should upgrade the "certification information management system" before the new "certificate information management system" is started.
(2) Imported motor vehicle manufacturing enterprises shall submit the written application materials for the use of the new version of the "Qualification Information Management System" to the working organization before December 31, 2012 (see the appendix for the contents of the application materials). After filing with the working organization, you can download and install a new version of the "Quality Information Management System." The imported motor vehicle manufacturing enterprises established after December 31, 2012 shall submit written application materials to the working organization within 60 days from the date of establishment.
(C) The new version of "certification information management system" to fill in the report requirements
From April 1, 2013, motor vehicle manufacturing enterprises should use the new â€œcertificate information management systemâ€ to fill in and upload the vehicle certification electronic information including the vehicle configuration serial number or the imported vehicle electronic information in accordance with regulations.
The State Administration of Taxation regularly audits and determines the vehicle serial numbers for all types of motor vehicles based on domestic and imported vehicle price information (including vehicle price information and vehicle configuration information) collected by local taxation authorities. The working organization will distribute the vehicle configuration serial number and its corresponding vehicle configuration information approved by the State Administration of Taxation to motor vehicle manufacturing enterprises (see the website of the working organization for details).
Vehicles that have not yet verified the vehicle configuration serial number or the approved vehicle configuration serial number but whose configuration has changed, the motor vehicle manufacturing enterprise may, through the upgraded certificate information management system, fill in the vehicle configuration information, and obtain the temporary vehicle configuration serial number for reporting. .
Specific requirements are as follows:
1. Domestic motor vehicle manufacturers shall transmit the vehicle certificate electronic information to the working organization through the certificate information management system within 48 hours after the issuance of the motor vehicle's certificate of exemption.
2. Vehicles imported by the importing motor vehicle manufacturing enterprises shall, within 2 working days after obtaining the "Import Certificate of the Customs of the People's Republic of China" of the imported vehicle, transmit the vehicle electronic information through the certificate information management system to the working organization.
3. Vehicles imported by non-imported motor vehicle manufacturers, and the vehicle import unit or individual should obtain the "Import Certificate of Customs Imports of the People's Republic of China" or the "License of Export (Export) of Customs Supervision Vehicles of the People's Republic of China After the book, the website is designated by the working organization and the electronic information of the vehicle is transmitted according to the prescribed procedures and requirements.
4. The working organization shall transmit to the State Administration of Taxation the electronic information of vehicle certification required for the purchase tax collection and management of vehicles in real time.
Third, vehicle purchase tax collection management requirements
Since July 1, 2013, local tax authorities have applied for vehicle purchase tax on domestically produced motor vehicles (or imported motor vehicles for customs declaration) produced after April 1, 2013 according to the vehicle certificate electronic information in the vehicle purchase tax collection and management system. Tax returns, tax relief and other related businesses.
Starting from July 1, 2014, all local tax authorities shall handle all vehicle sales tax returns, tax reductions, and tax exemptions for all motor vehicles in accordance with the vehicle certificate electronic information in the vehicle purchase tax collection and management system. No vehicle certification electronic information will not be processed.
Fourth, supervision and management
The State Administration of Taxation and the Ministry of Industry and Information Technology will periodically verify the electronic information on vehicle certifications uploaded by domestic motor vehicle and imported motor vehicle manufacturing enterprises. The state tax authority will rely on enterprises that do not report or upload electronic certificates of vehicle certification as required. The relevant provisions of the "Law of the People's Republic of China on Tax Collection and Management" shall be punished
For domestically-manufactured motor vehicle manufacturers that do not report or upload electronic vehicle certification information according to requirements, the Ministry of Industry and Information Technology shall, according to the relevant provisions of motor vehicle manufacturing enterprises and product access management, give relevant companies a report of criticism, deadline for rectification, and cancellation of motor vehicles. Product production licenses and other penalties. During the time limit for rectification, suspend the application of the "Announcement" of domestic motor vehicle manufacturing products or upload the certificate information.
The problems found by local taxation authorities in the use of vehicle certification electronic information for tax returns, tax reductions, and tax exemptions, etc., shall be promptly reported to the State Administration of Taxation.
Strictly abide by management regulations, improve safety issues, and optimize management.